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TAXATION OF HOTELS, MOTELS AND BED & BREAKFASTS
The Arizona Department of Revenue and the various cities, in conjunction with
the Arizona Hotel industry, have reviewed the various revenue categories
generated by a hotel, motel, inn or a bed & breakfast. A table of the
revenue categories and the taxes to which they are subject can be found at
Hotel Motel Matrix .
In addition, the Arizona Department of Revenue has issued a Transaction
Privilege Tax Ruling (TPR
06-1) on this subject.
The Arizona Department of Revenue also has a Transaction Privilege Tax Ruling
(TPR
94-5) that the City of Tempe follows, which defines "Transient", those stays
subject to the additional three percent (3%) tax.
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